Parts

VAT Exemption / Relief

We offer VAT relief on most of our items. If you are purchasing an item that can be used to help, assist or aid a long term medical condition such as Arthritis, Osteoporosis, Diabetes, Parkinson’s, C.O.P.D, or any other long term, chronic illness then you could be eligible for VAT relief.

Unlike most other products, some of our items can be purchased without VAT if met by the criteria below – this is known as VAT Relief. Where applicable, we will advertise our prices exclusive of VAT, if you purchase one of these items please let us know your medical condition.

However there are some items that are not applicable for zero-rated VAT and in this case, the listing will clearly show that VAT is included within the advertised price.

Please see below for guidance on VAT Relief and its eligibility.

Am I eligible for VAT relief?

You are eligible for VAT relief if:
• the person who will use the item(s) is ‘chronically sick or disabled’
• the item(s) are for personal or domestic use.

What does ‘chronically sick or disabled’ mean?

A person is ‘chronically sick or disabled’ if he/she is a person:
• with a physical or mental impairment which has a long-term and substantial adverse effect upon his/her ability to carry out everyday activities;
• with a condition which the medical profession treats as a chronic sickness or ailment;
• who is terminally ill.

What does for ‘personal or domestic’ use mean?

‘Personal or domestic’ use means that the supply must be made available specifically for the use of an eligible individual.

What chronic medical conditions are accepted?

All known chronic medical conditions are accepted as long as they are applicable to the user and product for which they are purchasing. This can include but not limited to:
• Arthritis
• Diabetes
• Multiple Sclerosis (MS)
• Chronic Obstructive Pulmonary Disorder (COPD)
• Osteoporosis 
• Emphysema
• Dementia

Can I claim VAT relief on behalf of another person?

Yes. If a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled’ person, your supply is treated as being made to that ‘chronically sick or disabled’ person.

I don’t know if I am eligible or unsure how to claim relief.

Please give us a call for more information – 01134 900379